The influence of Internet on digital currency
Publish: 2021-05-15 15:03:28
1. Refer to the speech of Zhou Xiaochuan, the central bank, to launch digital currency and promote the digital development of currency.
2.
There is no relationship between digital currency and Internet of things.
related introction:
the application fields of digital currency and Internet of things are different
1. Internet of things:
through a variety of information sensors, RFID technology, global positioning system, infrared sensors, laser scanners and other devices and technologies
Digital currency:is an alternative currency in the form of electronic currency. Both digital gold coin and cryptocurrency belong to digiccy
extended data
through various possible network access, the Internet of things realizes the ubiquitous connection between things and people, and realizes the intelligent perception, identification and management of goods and processes. The Internet of things is an information carrier based on the Internet and traditional telecommunication network. It enables all ordinary physical objects that can be independently addressed to form an interconnected network
and digital currency can be considered as a virtual currency based on node network and digital encryption algorithm, which mainly applies fast, economic and secure payment and settlement, establishes digital wallet through digital currency, realizes lower cost and more secure micro payment and capital transfer in areas with insufficient financial coverage and underdeveloped economy, and increases intermediate business income
3. Internet currency, also known as virtual currency, digital currency or electronic currency, is totally different from the currency we use in reality. In the "Internet social form", people set up or participate in the community according to their own needs. Members of the same community form a common credit value based on the same needs. Internet currency is a "new currency form" formed on this basis
Internet digital currency itself will not cheat people. Internet digital currency is just a tool, it depends on the people who use it
since 2013, digital currency has been popular all over the world, and has been on the front page of major news for many times
however, the digital money pyramid schemes also emerge one after another
the typical mode of digital money pyramid selling is to choose a ready-made one, or simply program yourself to invent a digital currency
1. Package several "experts", "elites" and "government officials"
2. Publicize all kinds of cases of making a fortune online and offline. Design the illusion of digital currency appreciation
3. The cheated directly invest to buy the digital currency
4. Give the cheated a compound interest reward or a direct rebate after the end of the investment cycle. Rewards are also digital money itself
5
6. Organizers sell a large number of digital currencies for cash, and the currency price will drop sharply
7. Claiming to be attacked by hackers, claiming to be controlled by makers, resulting in the decline of currency price
8. Running
the pyramid selling of digital currency is a combination of general pyramid selling, Ponzi scheme and direct selling. Compared with general pyramid selling, digital currency pyramid selling has three additional characteristics:
1. And the packaging is very advanced
2. Participants can get a head pulling reward. The prize is the digital currency itself
3. Digital currency tends to appreciate as more people participate in the scam. Participants can obtain the growth of the number of digital currency itself and the growth of book converted legal currency, including the lowest level participants
conclusion: in the early stage of digital money pyramid scheme, it is pyramid scheme, and in the later stage, it turns into Ponzi scheme immediately.
Internet digital currency itself will not cheat people. Internet digital currency is just a tool, it depends on the people who use it
since 2013, digital currency has been popular all over the world, and has been on the front page of major news for many times
however, the digital money pyramid schemes also emerge one after another
the typical mode of digital money pyramid selling is to choose a ready-made one, or simply program yourself to invent a digital currency
1. Package several "experts", "elites" and "government officials"
2. Publicize all kinds of cases of making a fortune online and offline. Design the illusion of digital currency appreciation
3. The cheated directly invest to buy the digital currency
4. Give the cheated a compound interest reward or a direct rebate after the end of the investment cycle. Rewards are also digital money itself
5
6. Organizers sell a large number of digital currencies for cash, and the currency price will drop sharply
7. Claiming to be attacked by hackers, claiming to be controlled by makers, resulting in the decline of currency price
8. Running
the pyramid selling of digital currency is a combination of general pyramid selling, Ponzi scheme and direct selling. Compared with general pyramid selling, digital currency pyramid selling has three additional characteristics:
1. And the packaging is very advanced
2. Participants can get a head pulling reward. The prize is the digital currency itself
3. Digital currency tends to appreciate as more people participate in the scam. Participants can obtain the growth of the number of digital currency itself and the growth of book converted legal currency, including the lowest level participants
conclusion: in the early stage of digital money pyramid scheme, it is pyramid scheme, and in the later stage, it turns into Ponzi scheme immediately.
4. Internet digital currency is not deceptive, but a virtual network currency. Some foreign businesses can use virtual currency, such as bitcoin, but it is prohibited in China.
5. The well-known domestic digital currencies are Yuanbao coin, Ruitai coin, Weimeng coin, Zhaocai coin, bitcoin and so on. Of course, these domestic currency and can not be compared with bitcoin, Leyte currency, doggy currency and other imported procts.
6. It's OK to invest less. Any investment will not give up everything. That's very dangerous
7. Management accounting principle system is an important part of management accounting theory system. In the past studies, we generally discussed the principles of management accounting, and thought that management accounting includes three levels: one is decision-making level, the other is decision-making level; Second, decision support level; The third is the level of execution and control. Therefore, the system of management accounting principles should be defined around decision-making and control[ 1] (1) cost benefit principle
refers to the principle that the benefit obtained by the decision-making project of management accounting in each decision-making process should be greater than the cost incurred by the project, that is, the decision-making project must bring net benefit to the decision-maker< (2) conservatism principle means that management accountants should be cautious when making decisions on uncertain factors, so as to avoid losses to decision-makers e to over optimistic estimation. It includes neither overestimating the income nor underestimating the cost, and only making a reasonable estimate of the possible costs and risks. There are many risks in the decision-making of management accountants. We should implement the principle of prudence, reasonably estimate the cost and risk, rece the cost and dissolve the risk as far as possible, early warn and prevent the occurrence of risk, and improve the decision-making ability of decision-makers< (3) the principle of objectivity means that management accountants can objectively predict the activities of decision-making objects and make the management accounting information proced by decision-making objective and true. This requires that the information based on decision-making and the management accounting methods used in decision-making should be objective< (4) relevance principle
relevance means that management accounting information should be related to the decision-making of users. Relevance emphasizes three points: 1. Predictability, that is, according to the relevant management accounting information can predict the future level of management accounting, or according to the relevant information, by improving the prediction ability of decision-makers to influence decision-making; 2. Feedbacks, that is to say, it can feed back the past or present management accounting information of the accounting subject to the relevant information users or decision-makers, or influence the management accounting decision-making by unifying or modifying the original expectations of the decision-makers; 3. Timeliness, i.e. the information of prediction and feedback must be timely so as to be useful. Timeliness itself does not make information relevant, but information without timeliness is not relevant< (5) reliability principle
reliability refers to that users of management accounting reports can rely on or believe the information reported. The reliability of management accounting information must be based on the truthful reflection of the information. This requires that in addition to the transactions or other matters that should be measured, the information provided should also truthfully reflect the management accounting facts that the accounting information is prepared to reflect and should reflect
the reliability of management accounting information requires people who provide management accounting information to reflect on the basis of correct theory, scientific methods and impartial position. Reliability can be qualitatively judged and quantitatively described. Different management decisions have different requirements for reliability degree and different requirements for accuracy in quantitative description< (6) the principle of combination of qualitative and quantitative
refers to the combination of qualitative and quantitative methods in decision-making. In this way, the same problem can be judged qualitatively and confirmed quantitatively. For different decision-making projects, the judgment of quality and quantity may be different, but each project should be described qualitatively and quantitatively. Qualitative analysis and quantitative analysis complement each other. Qualitative analysis cannot do without quantitative analysis, and quantitative analysis cannot do without qualitative analysis< (7) materiality principle
materiality refers to that when providing management accounting information, it is required not only in terms of time, but also in terms of scope that management accounting information must be fully reflective and important. In other words, the accounting staff of the unit should distinguish the primary and secondary factors that have a significant impact on economic activities, and should focus on the important information. The importance should be judged from both quality and quantity. Important, relevant and understandable information should have higher quality characteristics< (8) comprehensive principle
when making management accounting decisions, it is required that the divided responsibility centers and prescribed assessment indicators should be in line with the actual situation of each responsibility center, have a certain degree of comprehensiveness, and be able to comprehensively and completely reflect the economic responsibility of the responsibility center. For example, in the comprehensive aspect of responsibility indicators, corresponding supporting indicators such as benefits, consumption and funds can be set. Among them, the benefit index should be reflected by internal profit, profit rate, net income and net income rate, return rate, marginal benefit and marginal benefit rate; Capital index can be reflected by the time and turnover times of monetary capital, material capital, finished proct capital, debt capital and other funds
management accounting is a systematic, comprehensive and comprehensive management activity. In management accounting, only by carrying out the comprehensive principle can we overcome the tendency of neglecting other aspects of work e to the single evaluation index and ensure the realization of the overall goal< (9) feedback principle
management accounting should make decisions according to the feedback information of each department. 1. Assess the goals, achievements and existing problems of each management department to understand the completion of their goals; 2. Check whether uncontrollable factors are reflected in the scope of management; 3. Adjust the controllable range of each responsibility center at any time according to the feedback information. All these require the implementation of the feedback principle in management accounting, and the feedback information must be reliable, accurate and practical< (x) adaptability principle
the internal management accounting department should adapt to the external environment when dividing the management center and stipulating the evaluation index of the management center. If the external environment changes, the management accounting department should adjust the management scope and assessment index of each management center at any time and accurately. In order to control effectively, the management accounting department must combine the internal and external factors, find and confirm the changed situation and the requirements of various aspects through investigation and research, and determine the management scope. At the same time, the adaptability principle of management accounting also shows that management accounting must adapt to the macro decision-making of the national economy (such as the principles and policies of the national economy), that is, the decision-making of management accounting should not only conform to the national policies and decrees, but also adapt to people's moral norms. Only in this way, can management accounting work normally and smoothly, and ensure that the development direction of management accounting is consistent with the national goal< (11) the principle of combining current interests with long-term interests
management accounting should consider both current interests and future interests when selecting the optimal scheme, and both should be taken into account at the same time. If we only focus on the short-term interests, it may lead to abnormal development; On the contrary, if we only consider the long-term interests, it may make the operation difficult and increase the opinions of the employees, thus making it impossible to carry out the long-term gains< (12) comparability principle
comparability refers to that management accounting information can be compared with similar information of other accounting units and with similar information of the same accounting unit in different periods. This requires that management accounting information has the same basis and the same connotation, so as to facilitate the use of users. At the same time, comparability is also another need of accounting information for the implementation of macroeconomic management. Comparability includes unity and consistency. Unity is a necessary condition for the value of management accounting information in macroeconomic management. Consistency means that management accounting information must be consistent in time and can be compared with each other< (XIII) fuzziness principle
fuzziness refers to the inaccuracy of management accounting information caused by a large number of uncertainties, artificial non objectivity and other reasons in the process of value movement. The fuzziness of management accounting information is a common problem in daily accounting work, but the users of this information require the accuracy of accounting information when making management accounting decisions. Although the fuzziness of management accounting information is caused by various reasons, it can also be changed or controlled in a certain range and to a certain extent. Therefore, as long as we study and understand its laws and seek effective ways to control fuzziness, we can make management accounting information both economic and reliable< (1) the principle of controllability, which means that the responsibility center can only be responsible for the economic activities that can be controlled within its authority. This requires that the economic responsibility should be linked up with the management and decision-making power, so as to achieve the unity of application, management, command and responsibility, and make the economic responsibilities as quantitative as possible, so that accounting methods can be directly used for accounting and assessment. Of course, e to the interdependence between the responsible departments, it is difficult to formulate completely controllable indicators. "Experienced cost accountants and managers think that it is not easy to determine whether a project is controllable or uncontrollable", which can only be assessed from the degree of control, time, space, etc
in terms of the degree of control, controllable indicators can be divided into two categories:
one is the indicators that can be directly controlled by the responsibility center
the second is the indicators that the responsibility center has a certain impact on by taking measures
in terms of time, "the assumption of the period is very important". Some indicators that can not be controlled in the short term can be controlled in the long term, such as depreciation expenses. The indicators that could not be controlled in the past are now controllable. At the same time, the indicators that can be controlled now may become uncontrollable in the future
from the perspective of space, whether an indicator is controllable or not varies with different responsibility levels and responsibility centers. For example, "the insurance cost of a machine may not be controllable to a proction manager, but it is controllable to an insurance manager." The controllable cost of the upper level is not necessarily the controllable cost of the lower level, and the controllable cost of the lower level must be the controllable cost of the upper level; Therefore, generally speaking, the same indicator can not be controlled at a lower level of management, but can be controlled at a higher level. There will also be indicators that can not be controlled by this responsibility center among parallel functional departments at the same level of responsibility, but can be controlled at another responsibility center. Therefore, each responsibility center is required to determine different controllable scope according to different situations, so as to unify economic responsibility with economic management power and operation decision-making power, and carry out assessment according to the principle of who uses, who is responsible and who manages. This is more important for economic matters with al responsibility nature or involving more than two responsibility centers< (2) the principle of combining responsibility, power, efficiency and benefit
in order to ensure the implementation of responsibility objectives, certain management authority must be given to each responsibility center within the scope of division of responsibilities. At the same time, in order to mobilize the enthusiasm and initiative of each responsibility level, the work performance of each responsibility center should be assessed and the results should be evaluated, The economic benefits of each responsibility center should be linked with its contribution, and the responsible person should be rewarded according to the achievement of the responsibility goal. Therefore, in management accounting, responsibility, power and interest are unified and consistent“ "Responsibility" is the key, "right" is the guarantee, "efficiency" is the standard, "benefit" is the driving force. In order to implement the principle of combining responsibility, power, effect and benefit, we should pay special attention to the non transferability of responsibility, that is, the responsibility should be clear
refers to the principle that the benefit obtained by the decision-making project of management accounting in each decision-making process should be greater than the cost incurred by the project, that is, the decision-making project must bring net benefit to the decision-maker< (2) conservatism principle means that management accountants should be cautious when making decisions on uncertain factors, so as to avoid losses to decision-makers e to over optimistic estimation. It includes neither overestimating the income nor underestimating the cost, and only making a reasonable estimate of the possible costs and risks. There are many risks in the decision-making of management accountants. We should implement the principle of prudence, reasonably estimate the cost and risk, rece the cost and dissolve the risk as far as possible, early warn and prevent the occurrence of risk, and improve the decision-making ability of decision-makers< (3) the principle of objectivity means that management accountants can objectively predict the activities of decision-making objects and make the management accounting information proced by decision-making objective and true. This requires that the information based on decision-making and the management accounting methods used in decision-making should be objective< (4) relevance principle
relevance means that management accounting information should be related to the decision-making of users. Relevance emphasizes three points: 1. Predictability, that is, according to the relevant management accounting information can predict the future level of management accounting, or according to the relevant information, by improving the prediction ability of decision-makers to influence decision-making; 2. Feedbacks, that is to say, it can feed back the past or present management accounting information of the accounting subject to the relevant information users or decision-makers, or influence the management accounting decision-making by unifying or modifying the original expectations of the decision-makers; 3. Timeliness, i.e. the information of prediction and feedback must be timely so as to be useful. Timeliness itself does not make information relevant, but information without timeliness is not relevant< (5) reliability principle
reliability refers to that users of management accounting reports can rely on or believe the information reported. The reliability of management accounting information must be based on the truthful reflection of the information. This requires that in addition to the transactions or other matters that should be measured, the information provided should also truthfully reflect the management accounting facts that the accounting information is prepared to reflect and should reflect
the reliability of management accounting information requires people who provide management accounting information to reflect on the basis of correct theory, scientific methods and impartial position. Reliability can be qualitatively judged and quantitatively described. Different management decisions have different requirements for reliability degree and different requirements for accuracy in quantitative description< (6) the principle of combination of qualitative and quantitative
refers to the combination of qualitative and quantitative methods in decision-making. In this way, the same problem can be judged qualitatively and confirmed quantitatively. For different decision-making projects, the judgment of quality and quantity may be different, but each project should be described qualitatively and quantitatively. Qualitative analysis and quantitative analysis complement each other. Qualitative analysis cannot do without quantitative analysis, and quantitative analysis cannot do without qualitative analysis< (7) materiality principle
materiality refers to that when providing management accounting information, it is required not only in terms of time, but also in terms of scope that management accounting information must be fully reflective and important. In other words, the accounting staff of the unit should distinguish the primary and secondary factors that have a significant impact on economic activities, and should focus on the important information. The importance should be judged from both quality and quantity. Important, relevant and understandable information should have higher quality characteristics< (8) comprehensive principle
when making management accounting decisions, it is required that the divided responsibility centers and prescribed assessment indicators should be in line with the actual situation of each responsibility center, have a certain degree of comprehensiveness, and be able to comprehensively and completely reflect the economic responsibility of the responsibility center. For example, in the comprehensive aspect of responsibility indicators, corresponding supporting indicators such as benefits, consumption and funds can be set. Among them, the benefit index should be reflected by internal profit, profit rate, net income and net income rate, return rate, marginal benefit and marginal benefit rate; Capital index can be reflected by the time and turnover times of monetary capital, material capital, finished proct capital, debt capital and other funds
management accounting is a systematic, comprehensive and comprehensive management activity. In management accounting, only by carrying out the comprehensive principle can we overcome the tendency of neglecting other aspects of work e to the single evaluation index and ensure the realization of the overall goal< (9) feedback principle
management accounting should make decisions according to the feedback information of each department. 1. Assess the goals, achievements and existing problems of each management department to understand the completion of their goals; 2. Check whether uncontrollable factors are reflected in the scope of management; 3. Adjust the controllable range of each responsibility center at any time according to the feedback information. All these require the implementation of the feedback principle in management accounting, and the feedback information must be reliable, accurate and practical< (x) adaptability principle
the internal management accounting department should adapt to the external environment when dividing the management center and stipulating the evaluation index of the management center. If the external environment changes, the management accounting department should adjust the management scope and assessment index of each management center at any time and accurately. In order to control effectively, the management accounting department must combine the internal and external factors, find and confirm the changed situation and the requirements of various aspects through investigation and research, and determine the management scope. At the same time, the adaptability principle of management accounting also shows that management accounting must adapt to the macro decision-making of the national economy (such as the principles and policies of the national economy), that is, the decision-making of management accounting should not only conform to the national policies and decrees, but also adapt to people's moral norms. Only in this way, can management accounting work normally and smoothly, and ensure that the development direction of management accounting is consistent with the national goal< (11) the principle of combining current interests with long-term interests
management accounting should consider both current interests and future interests when selecting the optimal scheme, and both should be taken into account at the same time. If we only focus on the short-term interests, it may lead to abnormal development; On the contrary, if we only consider the long-term interests, it may make the operation difficult and increase the opinions of the employees, thus making it impossible to carry out the long-term gains< (12) comparability principle
comparability refers to that management accounting information can be compared with similar information of other accounting units and with similar information of the same accounting unit in different periods. This requires that management accounting information has the same basis and the same connotation, so as to facilitate the use of users. At the same time, comparability is also another need of accounting information for the implementation of macroeconomic management. Comparability includes unity and consistency. Unity is a necessary condition for the value of management accounting information in macroeconomic management. Consistency means that management accounting information must be consistent in time and can be compared with each other< (XIII) fuzziness principle
fuzziness refers to the inaccuracy of management accounting information caused by a large number of uncertainties, artificial non objectivity and other reasons in the process of value movement. The fuzziness of management accounting information is a common problem in daily accounting work, but the users of this information require the accuracy of accounting information when making management accounting decisions. Although the fuzziness of management accounting information is caused by various reasons, it can also be changed or controlled in a certain range and to a certain extent. Therefore, as long as we study and understand its laws and seek effective ways to control fuzziness, we can make management accounting information both economic and reliable< (1) the principle of controllability, which means that the responsibility center can only be responsible for the economic activities that can be controlled within its authority. This requires that the economic responsibility should be linked up with the management and decision-making power, so as to achieve the unity of application, management, command and responsibility, and make the economic responsibilities as quantitative as possible, so that accounting methods can be directly used for accounting and assessment. Of course, e to the interdependence between the responsible departments, it is difficult to formulate completely controllable indicators. "Experienced cost accountants and managers think that it is not easy to determine whether a project is controllable or uncontrollable", which can only be assessed from the degree of control, time, space, etc
in terms of the degree of control, controllable indicators can be divided into two categories:
one is the indicators that can be directly controlled by the responsibility center
the second is the indicators that the responsibility center has a certain impact on by taking measures
in terms of time, "the assumption of the period is very important". Some indicators that can not be controlled in the short term can be controlled in the long term, such as depreciation expenses. The indicators that could not be controlled in the past are now controllable. At the same time, the indicators that can be controlled now may become uncontrollable in the future
from the perspective of space, whether an indicator is controllable or not varies with different responsibility levels and responsibility centers. For example, "the insurance cost of a machine may not be controllable to a proction manager, but it is controllable to an insurance manager." The controllable cost of the upper level is not necessarily the controllable cost of the lower level, and the controllable cost of the lower level must be the controllable cost of the upper level; Therefore, generally speaking, the same indicator can not be controlled at a lower level of management, but can be controlled at a higher level. There will also be indicators that can not be controlled by this responsibility center among parallel functional departments at the same level of responsibility, but can be controlled at another responsibility center. Therefore, each responsibility center is required to determine different controllable scope according to different situations, so as to unify economic responsibility with economic management power and operation decision-making power, and carry out assessment according to the principle of who uses, who is responsible and who manages. This is more important for economic matters with al responsibility nature or involving more than two responsibility centers< (2) the principle of combining responsibility, power, efficiency and benefit
in order to ensure the implementation of responsibility objectives, certain management authority must be given to each responsibility center within the scope of division of responsibilities. At the same time, in order to mobilize the enthusiasm and initiative of each responsibility level, the work performance of each responsibility center should be assessed and the results should be evaluated, The economic benefits of each responsibility center should be linked with its contribution, and the responsible person should be rewarded according to the achievement of the responsibility goal. Therefore, in management accounting, responsibility, power and interest are unified and consistent“ "Responsibility" is the key, "right" is the guarantee, "efficiency" is the standard, "benefit" is the driving force. In order to implement the principle of combining responsibility, power, effect and benefit, we should pay special attention to the non transferability of responsibility, that is, the responsibility should be clear
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